HINDUSTAN GRANITE STONE WORKS Vs. STATE OF BIHAR

JUDGEMENT

(1.) IN this application, the petitioner has prayed for a declaration that the Cess and other Taxes on Minerals (Validation) Ordinance, 1992 is unconstitutional (hereinafter referred to as the said Ordinance.)

(2.) BEFORE proceeding to determine the said question, certain undisputed facts may be noticed. Bengal Cess Tax Act, 1880, operative in the State of Bihar also, in terms of which cess used to be realised inter alia, on minerals from the owners of mines.

(3.) IN India Cement Ltd V/s. State of Tamil Nadu reported in - - Sec. 115 of the Tamil Nadu Panchayats Act which provision was in pari materia with Sec. 6 of the Bengal Cess Tax Act, 1880 was declared to be ultra vires prospectively, i.e., with effect from 25 -10 -1989.